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Norma retirada

GRI retiró GRI 412: Human Rights Assessment 2016, que no puede utilizarse en informes publicados el 1 de enero de 2023 o después.

GRI withdrew this Topic Standard with the GRI Universal Standards 2021, mandatory for all reporting published on or after 1 January 2023. Its content was revised and incorporated into the Universal Standards, where human-rights reporting applies to every reporter rather than to a separate material topic.

Informe esto en: GRI 2-23 · GRI 2-24 · GRI 2-25 · GRI 2-26 · GRI 3-3

Se mantiene en línea como referencia. Esta página es el registro de un requisito retirado, no una guía de preparación. GRI, 'GRI Universal Standards 2021: Frequently Asked Questions' (Dec 2022), Q20 and Q1 ↗

GRI 412: Human Rights Assessment·Disclosure GRI 412-1

Operations that have been subject to human rights reviews or impact assessments

Un registro de lo que exigía esta divulgación mientras estuvo vigente, para quienes trabajan con informes redactados conforme a ella. No es una guía de preparación: el requisito ya no existe en las Normas Global Reporting Initiative.

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Pasaporte publicado

Revisión pendiente

··· En revisión Revisión editorial en curso Elaborado a partir de fuentes oficiales y de evidencia de informes publicados. Todavía no consta ninguna persona aprobadora, por lo que esta página no lleva firma. Úsela junto con la fuente oficial de Global Reporting Initiative mientras dure esa revisión.

Norma

GRI 412: Human Rights Assessment

Disclosure GRI 412-1 · 2016

En vigor

2018-07-01

Fuente oficial: Abrir ↗

Última revisión

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Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative

Para preparar esta divulgación

6LRA preparation fields 6afirmaciones que verificar 4áreas de evidencia

Foco de la divulgación

Disclosure 412-1 requires the total number and percentage of operations that have been subject to human rights reviews or human rights impact assessments, broken down by country.

An operation can qualify through a human rights review or a human rights impact assessment; both are not required. A generic operational, financial, environmental, compliance or supplier audit qualifies only if it substantively reviews the operation's human rights impacts.

Calculate the percentage using operations subject to a qualifying review or impact assessment as the numerator and total operations in the relevant country population as the denominator. Document what counts as an operation and apply the reporting-period basis consistently.

Findings, responses, review type and supplier coverage can be useful context but do not replace the required country-level number and percentage.

Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.

Antes de empezar

Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.

Have you defined and reconciled the complete population for country and total operations? Have you separated mandatory GRI requirements from recommendations and optional supporting context? Can every reported number, category, definition, exclusion and conclusion be traced to current source evidence? Have privacy, confidentiality, missing information and any applicable GRI 1 reason for omission been documented?

Preparación

Información clave que preparar

Campo de preparación	Qué recopilar	Pista de evidencia	Responsable
Country and total operations	Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus.	Approved source records, calculations and review evidence supporting country and total operations.	People / Human Rights / Sustainability Reporting
Operations subject to a qualifying human rights review or impact assessment	Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus.	Approved source records, calculations and review evidence supporting operations subject to a qualifying human rights review or impact assessment.	People / Human Rights / Sustainability Reporting
Review type, scope, date and validity	Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus.	Approved source records, calculations and review evidence supporting review type, scope, date and validity.	People / Human Rights / Sustainability Reporting
Country-level numerator and denominator	Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus.	Approved source records, calculations and review evidence supporting country-level numerator and denominator.	People / Human Rights / Sustainability Reporting
Country-level number and percentage	Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus.	Approved source records, calculations and review evidence supporting country-level number and percentage.	People / Human Rights / Sustainability Reporting
Methodology, source and approval	Prepare and reconcile this field using the definitions, population and calculation basis in the reviewed Disclosure focus.	Approved source records, calculations and review evidence supporting methodology, source and approval.	People / Human Rights / Sustainability Reporting

＋ Mostrar los subelementos de GRI 412-1 (lista de trabajo de LRA)

Cómo prepararlo

Define the reporting population, boundary, period and applicable terminology before collecting data.

Collect the source records for each human-reviewed preparation field and retain record-level traceability.

Apply the calculation, classification and denominator rules in the Disclosure focus; document assumptions, exclusions and prior-period treatment.

Reconcile totals and populations to authoritative registers and neighbouring GRI disclosures where relevant.

Review the final disclosure against every mandatory element and obtain documented owner and editorial approval.

Solicitar los datos

Request the disclosure evidence

Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.

Provide the reporting-period records and reconciliations for Disclosure 412-1: Country and total operations; Operations subject to a qualifying human rights review or impact assessment; Review type, scope, date and validity; Country-level numerator and denominator; Country-level number and percentage; Methodology, source and approval. Include definitions, population, period, methods, exclusions, owners and approvals.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

Solicitud mejor

Redacte su divulgación

Notas que convierten los datos en una divulgación

Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.

Nota metodológica

Findings, responses, review type and supplier coverage can be useful context but do not replace the required country-level number and percentage.

Nota de contexto

Keep mandatory GRI Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Apply a GRI 1 reason for omission where required information cannot be reported.

Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación	Riesgos	Evidencia que comprobar
Country and total operations is reported accurately and completely.	The response omits, misclassifies or overstates country and total operations.	Approved source records, calculations and review evidence supporting country and total operations.
Operations subject to a qualifying human rights review or impact assessment is reported accurately and completely.	The response omits, misclassifies or overstates operations subject to a qualifying human rights review or impact assessment.	Approved source records, calculations and review evidence supporting operations subject to a qualifying human rights review or impact assessment.
Review type, scope, date and validity is reported accurately and completely.	The response omits, misclassifies or overstates review type, scope, date and validity.	Approved source records, calculations and review evidence supporting review type, scope, date and validity.
Country-level numerator and denominator is reported accurately and completely.	The response omits, misclassifies or overstates country-level numerator and denominator.	Approved source records, calculations and review evidence supporting country-level numerator and denominator.
Country-level number and percentage is reported accurately and completely.	The response omits, misclassifies or overstates country-level number and percentage.	Approved source records, calculations and review evidence supporting country-level number and percentage.
Methodology, source and approval is reported accurately and completely.	The response omits, misclassifies or overstates methodology, source and approval.	Approved source records, calculations and review evidence supporting methodology, source and approval.

Paquete de evidencia que preparar

Country-level operation register.Human rights review and impact-assessment reports.Review-scope, date, validity and methodology records.Numerator and denominator reconciliation and sign-off.

Carencias habituales en los informes

Reporting percentage without number, number without percentage or no country split.

Counting generic audits that do not substantively assess human rights impacts.

Using employees, legal entities, projects or sites interchangeably with operations.

Using cumulative lifetime reviews without explaining the current-period basis.

Treating optional context, an LRA preparation control or a neighbouring disclosure as a mandatory element of this disclosure.

Publishing an estimate, exclusion, partial population or unsupported conclusion without its method and evidence.

✓ Asistente de IA de LRA · Con supervisión humana

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Referencias del marco

Requisitos aplicables de GRI y divulgaciones relacionadas

Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.

GRI

GRI 412-1

dentro de GRI 412: Human Rights Assessment

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Relacionado y explorar

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Profundizar · GRI 412-1

Aprenda a preparar esta divulgación de principio a fin

This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore GRI training (ESRS bundle) →

Cómo se construye esta biblioteca 312 informes publicados indexados 63 171 páginas con citas a nivel de página 272 fichas de divulgación creadas por profesionales

/es/knowledge-hub/disclosure-cards/gri-412-1/

Gratis · LRA Community

Consiga sus herramientas para GRI 412-1 — gratis

Sus herramientas de preparación son gratuitas para los miembros de LRA Community y los estudiantes. Regístrese una vez (es gratis) y su descarga comenzará de inmediato, además de la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.

	Informe A	Informe B	Informe C
Punto de dato 1	✓ p.213	poco claro	✓ p.87
Punto de dato 2	✓ p.214	—	✓ p.90

Los miembros ven el mapa completo de cobertura de puntos de dato — ✓ con referencias de página — en tres informes reales, con las palabras de las propias empresas.